RDCSB125 3945 3378
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
SB 125 Engrossed 2021 Regular Session Morris
Present constitution provides for a mandatory exemption for prescription drugs from state
sales and use tax.
Present law provides a mandatory exemption from state and local sales and use tax for
certain chemotherapy prescription drugs, and authorizes an optional exemption for other
prescription drugs from local sales and use tax if a local taxing authority adopts the
exemption by ordinance or resolution.
Proposed law creates a mandatory local sales and use tax exemption for certain infused
prescription drugs that are administered by a medical professional in a physician's office
where patients are not regularly kept as bed patients for 24 hours or more.
Proposed law provides that the exemption applies only to drugs prescribed for certain
specified diseases and conditions.
Effective July 1, 2021.
(Amends R.S. 47:337.10(A)(1); Adds R.S. 47:305.75 and 337.9(C)(27))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill:
1. Add sickle cell disease, spinal muscular atrophy, Sjogren's sydrome,
Huntington's disease, rett syndrome, and ankylosing spondylitis to the list of
diseases and conditions that qualify for the sales and use tax exemption.
2. Specify that the exemption is not optional at the local level.
3. Make technical changes.
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